I.   Text and Commentary

     - Introduction   5
     - Definitions    6
     - Principle (provision 1)  7
     - Reciprocity (provision 2)     7
     - Requests for control (provisions 3-9)   8
     - Release of the goods (provision 10)     10
     - Miscellaneous provisions (provisions 11-13)  10

II. Entry into force

     - Contracting Parties having accepted the Annex     13

III. Reservations

     - Contracting Parties having entered reservations   15
     - Reservations entered (in alphabetical order of Contracting Parties)

IV. Alphabetical Index



I.-TEXT AND COMMENTARY *


* Annex D.3. was adopted by the Permanent Technical Committee at its
83rd/84th Sessions in March 1974. The Annex has been incorporated in
the Kyoto Convention by decision of the Council, taken on 10 June 1974
at its 43rd/44th Sessions held in Brussels. It entered into force on
26 November 1982.


Introduction

Customs authorities are not bound to accept the documentary evidence
of origin produced to them and retain the right to control the origin
of the goods when they consider the circumstances warrant it. 

This control may be carried out when the goods are cleared, but at
this stage such action can only consist in checking the documents
presented or in calling for supplementary evidence to support the
declaration or certificate given. Any effective control that may be
necessary if there is reason for doubt must take place in the country
in which the documentary evidence of origin was drawn up. Generally,
this control can be done by the competent authorities or authorised
bodies in that country in two ways: firstly, by carrying out the
necessary control before the goods are shipped and, if satisfied,
endorsing as correct the declaration or certificate of origin; or,
secondly, by making checks on a selective basis after the goods have
gone. These latter checks can be made either on the initiative of the
competent authorities or authorised bodies or at the request of the
importing country. 

In the latter case, which is the subject of the present Annex, it is
usually necessary for the country of importation to request the
assistance of the authorities or bodies referred to above, by asking
them to carry out the investigations required and communicate the
results to the requesting country. 

Such assistance is a useful adjunct to systems for determining origin.
It can safeguard the economic, revenue or commercial interests of
States from the damage which incorrect documentary evidence of origin
may cause. 


Definitions

For the purposes of this Annex: 

(a)  the term " documentary evidence of origin " means a certificate
of origin, a certified declaration of origin or a declaration of
origin; 

(b)  the term " certificate of origin " means a specific form (1)
identifying the goods, in which the authority or body empowered to
issue it certifies expressly that the goods to which the certificate
relates originate in a specific country. This certificate may also
include a declaration by the manufacturer, producer, supplier,
exporter or other competent person;

Note In this definition the word " country " may (2) include a group
of countries (3), a region or a part of country (4).

(c)  the term " certified declaration of origin " means a "
declaration of origin " certified by an authority or a body empowered
to do so; 

(d)  the term " declaration of origin " means an appropriate statement
as to the origin of the goods made, in connection with their
exportation, by the manufacturer, producer, supplier, exporter or
other competent person on the commercial invoice or any other document
relating on the goods; 

Note The statement may be worded as follows: 

     " The country of origin of the goods described herein is...
(country of origin) " 

(e)  the term " release " means the action by which the Customs permit
goods undergoing clearance to be placed at the disposal of the persons
concerned. 

COMMENTARY

(1)  The provisions of this Annex apply no matter what form is used
for the certificate of origin, provided, of course, that it conforms
to the definition. 

(2)  Depending on the provisions of national legislation or existing
international agreements. 

(3)  This term covers Customs Unions but has no direct connection with
the provisions of Article 9 of the body of the Convention concerning
Customs and Economic Unions. It may also apply where the concept of
cumulative origin (or " cumulative treatment ") is used, i.e. where
the rules of origin permit manufacturing or processing operations
carried out successively in different countries belonging to the same
geographic region or to the same group to be treated cumulatively for
purposes of applying the substantial transformation criterion.

(4)  This term is essentially intended to cover cases in which parts
of the same Customs territory are separated geographically and it is
necessary to distinguish between those different parts for origin
purposes.


Principle


1.   Standard

Administrative assistance (1) for the control of documentary evidence
of origin (2) shall be governed by the provisions of this Annex (3).

COMMENTARY

(1)  The administrative assistance for the control of documentary
evidence of origin provided for in this Annex is not considered part
of the normal clearance procedure. However, as explained in the
Introduction, such assistance is a useful adjunct to the systems for
determining origin normally applied when goods are cleared for home
use. 

     Controls may be carried out in the country where the documentary
evidence of origin was established without this Annex being applied,
for example where " on-the-spot " enquiries are made by Customs
representatives of the country of importation, with the approval of
the competent authorities of the country where the documentary
evidence of origin was established. 

(2)  The Annex does not apply unless documentary evidence of origin
has been produced. 

(3)  In accordance with Article 5 of the Convention, Contracting
Parties may enter reservations in respect of these provisions. 


Reciprocity


2.   Standard

The competent authority of the State which has received a request for
control need not comply with it if the competent authority of the
requesting State would be unable to furnish that assistance if the
positions were reversed (1).

COMMENTARY

(1)  This is a variant of the reciprocity clause sometimes introduced
into mutual administrative assistance agreements. The decision whether
or not to comply with the request is left to the Party which has
received it. It is for the latter, therefore, to assess to what extent
the requesting Party would be able to furnish the assistance requested if
the positions were reversed. The factors on which its assessment might be
based include, in particular, any legal restrictions on assistance
imposed by the national legislation of the requesting country, and
hence any reservations which it may have entered in respect of certain
provisions of this Annex. 


Requests for control


3.   Standard

The Customs administration of a Contracting Party which has accepted
this Annex may request the competent authority (1) of a Contracting
Party which has accepted this Annex and in whose territory documentary
evidence of origin has been established to carry out control of such
evidence:

(a)  where there are reasonable grounds to doubt (2) the authenticity
of the document;

(b)  where there are reasonable grounds to doubt (2) the accuracy of
the particulars given therein;

(c)  on a random basis (3).

COMMENTARY

(1)  It is always the Customs administration controlling origin at
importation that submits the request for control. But this request may
be addressed directly to the competent authority of the country where
the documentary evidence of origin was established, even if that
authority is other than the Customs administration. In order that the
Customs of the country of importation may know exactly to whom its
request should be addressed Standard 13 provides that the Contracting
Parties shall specify the authorities which are competent to receive
such requests. 

(2)  The implications of the words " reasonable grounds to doubt " are
explained in Standard 5, which states that requests for control shall
specify the reasons for the requesting Customs administration's doubts
about the authenticity of the document produced or the accuracy of the
particulars given therein.

(3)  However, certain factors, such as the nature of the goods, the
country designated as country of origin, etc., may be taken into
account in selecting the documentary evidence of origin to be
subjected to control on a random basis. 


4.   Standard

Requests for control on a random basis as provided for in Standard 3
(c) above shall be identified as such and be kept to the minimum
necessary to ensure adequate control.


5.   Standard

Requests for control shall (1):

(a)  specify the reasons for the requesting Customs administration's
doubts about the authenticity of the document produced or the accuracy
of the particulars given therein, unless the control is requested on a
random basis;

(b)  specify, where appropriate, the rules of origin applicable to the
goods in the country of importation and any additional information
requested by that country;

(c)  be accompanied by the documentary evidence of origin to be
checked or a photocopy thereof and where appropriate any other
documents such as invoices, correspondence, etc. that might facilitate
control.

COMMENTARY 

(1)  The Annex does not require the use of a standardised form for the
request for control since, as a rule, both the request for control and
the reply are accompanied by a letter giving further particulars.
However, since standardised forms facilitate communication between
countries not using the same language, they could be dealt with in an
appropriate context, in bilateral agreements, for example. 


6.   Standard

Any competent authority receiving a request for control from a
Contracting Party having accepted this Annex shall reply to the
request (1) after having carried out the necessary controls itself or
having had the necessary investigations made by other administrative
authorities or by bodies authorised for the purpose (2).

COMMENTARY

(1)  This Standard obliges the Contracting Party receiving a request
for control to reply to that request. In some countries, it may be
necessary to insert provisions in the national legislation obliging
the competent authorities to comply with requests for control. 

(2)  This formula makes it possible to take into account the different
situations which may exalts in different countries with regard to the
competence, or possibly the legal status, of the various authorities
or bodies authorized to carry out controls or make the necessary
investigations.


7.   Standard

An authority receiving a request for control shall answer the
questions put by the requesting Customs administration and furnish any
other information it may consider relevant (1).

COMMENTARY 

(1)  The control may lead to the discovery of information which,
although not expressly requested, may be helpful to the requesting
Contracting Party. 


8.   Standard

Replies to requests for control shall be furnished within a prescribed
period not exceeding six months. If the authority receiving the
request cannot reply within six months it shall so inform the
requesting Customs administration. 


9.   Standard

Requests for control shall be made within a prescribed period which,
except in special circumstances, should not exceed one year (1),
commencing with the date on which the document was produced to the
Customs office of the country making the request. 

COMMENTARY 

(1)  The purpose of prescribing a time limit for the acceptance of
requests for control is to avoid the difficulties that the competent
authorities or authorized bodies encounter when control is requested
after a lapse of several years. This time limit has been set at one
year in view of the 2-year minimum proposed in Standard 12 for
retaining the documents needed for control of documentary evidence of
origin. 


Release of the goods


10.  Standard

A request for control shall not prevent the release of the goods
provided that they are not held to be subject to import prohibitions
or restrictions (1) and there is no suspicion of fraud.

COMMENTARY

(1)  For the interpretation to be given to the words " prohibitions "
and " restrictions ", see commentary (2) on Article 3 of the
Convention (Part I, page 7 of the Handbook).


Miscellaneous provisions


11.  Standard

Any information communicated in accordance with the provisions of this
Annex shall be treated as confidential (1) and used for Customs
purposes only (2).

COMMENTARY

(1)  The sometimes confidential nature of the information communicated
further to a request for control (e.g. information concerning trade
secrets) is normally safeguarded by the commitment to professional
secrecy.

(2)  The choice of the term " confidential " is not to be taken to
preclude the possible use of the information supplied in courts of
law, for example in cases of disputes. The information supplied in
response to a request for control may be used for " Customs purposes "
other than the determination of origin: in connexion with tariff
description or dutiable value, for example.


12.  Standard

The documents needed for control of documentary evidence of origin
issued by the competent authorities or authorized bodies shall be
retained by them for an adequate period which should not be less than
two years (1) following the date on which the documentary evidence was
issued.

COMMENTARY

(1)  See commentary (1) on Standard 9 above.


13.  Standard

The Contracting Parties that accept this Annex shall specify the
authorities in their countries which are competent to receive requests
for control and communicate their address to the Secretary General of
the Council who will transmit such information to the other
Contracting Parties having accepted this Annex (1).

COMMENTARY

(1)  See commentary (1) on Standard 3 above.

*     *     *


II.-ENTRY INTO FORCE

Contracting Parties having accepted the Annex,
with dates of entry into force

        Hungary        26 November 1982
        India          30 August 1985
        Israel         26 November 1982
        Kenya          1 December 1983
        Morocco        2 September 1987
        New Zealand    26 November 1982
        Poland         26 November 1982
        Switzerland    26 November 1982



III.-RESERVATIONS

Contracting Parties having entered reservations

Contracting Parties Provisions reserved

        Hungary        13
        India           3
        Switzerland    13


IV.-ALPHABETICAL INDEX

     Provisions

Principle   1
Reciprocity      2
Release of the goods     10
Requests for control
- authorities competent to receive requests  13
- cases in which control may be requested      3
- content of requests      5
- replies to requests      6,   7,   8
- random basis   4
- time limit for requests       9
Retention of documents for control 12
Use of information communicated    11

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